Day 23 covers all of Chapter 18, The Merits of a Person Who Rejoices at Hearing This Sutra, and opens Chapter 19, The Merits of the Teacher of the Dharma.
Furthermore, Constant-Endeavor! The good men or women who keep, read, recite, expound or copy this sutra, will be able to obtain twelve hundred merits of the ear. With their pure ears, they will be able to recognize all the various sounds and voices inside and outside the one thousand million Sumeru-worlds, [each of which is composed of the six regions] down to the Avici Hell and up to the Highest Heaven. They will be able to recognize the voices of elephants, horses and cows; the sounds of carts; cryings and sighings; the sounds of conch-shell horns, drums, gongs and bells; laughter and speech; the voices of men, women, boys and girls; meaningful voices, meaningless voices; painful voices, delightful voices; the voices of the unenlightened ones, the voices of the enlightened ones; joyful voices, joyless voices; the voices of gods, dragons, yaksas, gandharvas, asuras, garudas, kimnaras and mahoragas; the sounds of fire, water and wind; the voices of hellish denizens, animals and hungry spirits; and the voices of bhiksus, bhisunis, Sravakas, Pratyekabuddhas, Bodhisattvas and Buddhas. In a word, with their pure and natural ears given by their parents, they will be able to recognize all the sounds and voices inside and outside the one thousand million Sumeru-worlds, although they have not yet obtained heavenly ears. Even when they recognize all these various sounds and voices, their organ of hearing will not be destroyed.
Thereupon the World-Honored One, wishing to repeat what he had said, sang in gathas:
Their ears given by their parents will be purified, not defiled.
With their natural ears,
They will be able to recognize the sounds of voices
Of the one thousand million Sumeru-worlds.
They will be able to recognize
The voices of elephants, horses and cows;
Th ounds of carts, gongs, bells, conch-shell horns,
And of drums, lyres, harps, reed-pipes and flutes.
Although they recognize pure and sweet songs,
They will not be attached to them.
They also will be able to recognize
The countless kinds of voices of men.
They will be able to recognize
The voices of gods,
The wonderful songs [of gods],
And the voices of men, women, boys and girls.
They will be able to recognize
The songs of kalavitikas, of jivakajivakas,
And of the other birds in mountains,
And on rivers and ravines.
The expounder of the Dharma
Will be able to recognize from afar,
While he is staying in the world [of men],
The cryings and shriekings
Of the denizens in hell,
The shoutings of hungry and thirsty spirits
Who are seeking food and drink,
And the voices of asuras
Bellowing to each other
[As they pound] on the seacoasts.
Even when he recognizes all this by hearing,
His organ of hearing will not be destroyed.
The expounder of the Dharma will be able to recognize,
While he is staying [in this world],
The voices of birds and animals calling each other
In the worlds of the ten quarters.
The teacher of the Dharma will be able to recognize,
While he is staying [in the world of men],
The voices of the gods of the heavens
Above the Heaven of Brahman,
[That is,] of the Light-Sound Heaven,
Of the Universal-Pure Heaven, and of the Highest Heaven.
The teacher of the Dharma
Will be able to recognize,
Without moving about,
The voices of the bhiksus and bhiksunis
Who read or recite sutras
Or expound them to others.
He will be able to recognize
The voices of the Bodhisattvas
Who read or recite sutras
Or expound the meanings
Of quotations from them
To others.
Anyone who keeps this Sutra
Of the Lotus Flower of the Wonderful Dharma
Will be able to recognize the voices of the Buddhas,
That is, the voices of the Great Honorable Saints
Who teach all living beings,
And who expound the Wonderful Dharma in great congregations.
He will be able to recognize
All the sounds and voices
Inside and outside the one thousand million Surneru-worlds,
[Each being composed of the six regions]
Down to the Avici Hell and up to the Highest Heaven.
And yet his organ of hearing will not be destroyed.
He will be able to recognize everything by hearing
Because his ears are sharp.
Anyone who keeps
This Sutra of the Lotus Flower of the Wonderful Dharma
Will be able to obtain these merits with his natural ears Although he has not yet obtained heavenly ears.
The Daily Dharma of Aug. 12, 2015, offers this explanation: